Ex 1 Company ABC uses a software that costs 500,000$ a year. The company wants to divide the costs between 3 departments Sales Marketing Accounting It will allocate costs by the total number of minutes users spend using the software #Minutes Total OH Cost Sales 200,000 $ 285,714 Marketing 100,000 $ 142,857 Accountin 50,000 $ 71,429 350,000 $ 500,000 $ 1.43 What is the OH cost per department using the ABC system